The Experts below are selected from a list of 309 Experts worldwide ranked by ideXlab platform

Catherine Noguès - One of the best experts on this subject based on the ideXlab platform.

Barry Eichengreen - One of the best experts on this subject based on the ideXlab platform.

  • is aggregation a problem for sovereign debt restructuring
    The American Economic Review, 2003
    Co-Authors: Barry Eichengreen, Ashoka Mody
    Abstract:

    Reform of the mechanisms and procedures through which problems of sovereign debt sustainability are resolved is at the centre of the effort to make the international financial system less crisis prone. The purported difficulty of coordinating creditors holding distinct bond issues provides one basis for choosing among the reform proposals currently on the table. We assess the significance of this difficulty (‘the aggregation problem’) using evidence on the pricing of international bonds. Our evidence suggests that investors do perceive that aggregation has costs. Plausibly, they worry most about difficulties of information sharing and coordination across issues when the debt in question is an obligation of a country with a significant Perceived Probability of having to restructure.

Anne Brédart - One of the best experts on this subject based on the ideXlab platform.

Meinarni Asnawi - One of the best experts on this subject based on the ideXlab platform.

  • Tax Compliance Decision Analysis: Audit Strategy, Audit Rate, Perceived Probability of Audit, and Taxpayer Ethics
    Information Management and Business Review, 2016
    Co-Authors: Meinarni Asnawi
    Abstract:

    This study aims to provide empirical evidence that audit strategy, audit rate, Perceived Probability of audit and taxpayer ethics have impact on tax compliance. This Research employs the experimental laboratory method with multiple treatment design to refer behavioral change in tax compliance decision. 156 voluntary student participants were recruited from three major; accounting, management, and economics major. The participants grouped into random and fixed group adaptable with audit strategy treatment. Random selection is used to establish participant to each group. Audit rate treatment was classified in four audit level; uninformed audit rate, 10%, 20%, and finally 30%. Perceived Probability of audit treatment; subjects determine the percentage of Perceived audit. Furthermore taxpayer ethics treatment uses tax ethics film. The results provide empirical evidence that in the random group, strategy random audit, audit rate, Perceived Probability of audit and taxpayer ethics have significant relationship with tax compliance decision. Conversely, fixed group disprove that audit fixed strategy insignificantly with tax compliance decisions. Audit fixed strategy and audit rate have indirect relationship to tax compliance decision by Perceived Probability of audit. These results from both of group may suggest that taxpayers will increase the tax compliance decision when his possibility to be audited is high. Taxpayer ethics has significant impact on tax compliance decision at all audit level. Taxpayer ethics plays an important role of increased tax compliance decision. This study has implication for judgment theory to consider taxpayer ethics.

  • THE IMPACT OF AUDIT RATE, Perceived Probability OF AUDIT ON TAX COMPLIANCE DECISION: A Laboratory Experiment Study)
    Journal of Indonesian Economy and Business, 2013
    Co-Authors: Meinarni Asnawi
    Abstract:

    This study aims to provide empirical evidence that audit rate and Perceived Probability of audit have impact on tax compliance. This study used a laboratory experiment to test the impact of economic factor (audit rate) and psychology factor (Perceived Probability of audit) on tax compliance decision. 78 participants were involved in this experiment from the master of science and doctoral program and accounting magister of FEB UGM Yogyakarta. This experiment used multilevel treatment experiment design and standard of fieldwork media for software. The results provide empirical evidence that audit rate and Perceived Probability of audit have significant relationship with tax compliance decision. Audit rate has indirectly related to tax compliance decisions by Perceived Probability of audit. We propose a model that is intended to clarify the mechanism through Perceived Probability of audit impact to tax compliance decisions. The result highlights the importance of obtaining a proper understanding of these factors for developing effective policies with the aim of increasing the level of compliance, and indicate that audit rate should be implemented to improve tax accuration report using Perceived robability of audit by tax payer.

Joseph Semboja - One of the best experts on this subject based on the ideXlab platform.

  • Why People Pay Taxes: The Case of the Development Levy in Tanzania
    World Development, 2001
    Co-Authors: Odd-helge Fjeldstad, Joseph Semboja
    Abstract:

    Abstract This paper examines factors determining tax compliance behavior in local authorities in Tanzania. The case study is the poll tax—locally named “development levy.” The study finds support for the hypothesis that tax compliance is positively related to factors such as ability to pay, the (Perceived) Probability of being prosecuted, and the number of tax evaders known personally by the respondent. Oppressive tax enforcement, harassment of taxpayers, and discontent with public service delivery seem to increase tax resistance and may explain widespread tax evasion.